ITO, WARD-2(2), JAIPUR vs. M/S. ELEGANT BUILDHOME PVT. LTD., JAIPUR
In the result, appeal of the revenue is dismissed
ITA 1318/JPR/2019[2011-12]Status: DisposedITAT Jaipur25 Jun 2020AY 2011-12
For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Rooni Pal (DCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 263
section 80J or not and has categorically held that it will not be so included. This is evident from the discussion contained in paragraphs 4 and 5 of the revisional order of the Commissioner. The following extracts from the said paragraphs are pertinent:
"The first contention of the assessee is that the item of capital works is an asset within
